General
1. The following definitions apply for the purposes of this Schedule and its interpretation:
"Banking transactions" means transactions entered into in the normal course of a deposit taking business within the meaning of the Central Bank Act 1989;
"Fellow subsidiary": an undertaking shall be treated as a fellow subsidiary of another undertaking if both are subsidiaries of the same undertaking but neither is the other's;
"Financial fixed assets" means loans and advances and securities held as fixed assets; participating interests and shareholdings in group undertakings shall be regarded as financial fixed assets;
"Fungible assets" means assets of any description which are substantially indistinguishable one from another;
"Group" means a parent undertaking and its subsidiary undertakings;
"Group Undertakings" has the meaning assigned to it by paragraph 64 of the Schedule to the Act of 1986 as amended by the Schedule to the European Communities (Companies: Group Accounts)